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BARTEL v. COMMISSIONER

Docket No. 29977-84.

51 T.C.M. 428 (1986)

T.C. Memo. 1986-56

Gary Kavin Bartel v. Commissioner.

United States Tax Court.

Filed February 6, 1986.

Attorney(s) appearing for the Case

Gary Kavin Bartel, pro se. Barbara E. Horan, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $578 in petitioner's Federal income tax for 1981. The issues for our decision are:

1. Whether petitioner is entitled to a deduction under section 219(a)1 for a $1,500 contribution to an Individual Retirement Account (IRA); and

2. Whether petitioner is liable for the 6-percent excise tax under section 4973(a) for excess contributions...

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